(1.) The valuation in the court below was Rs. 4 lakhs. The court fee of Rs. 28,300/- was paid. That was the court fee payable for that valuation. The proceeding giving rise to this appeal was one under the Indian Succession Act. It became a contentious proceedings and hence it was converted into a suit. The suit was decreed and the appeal is filed against that decision.
(2.) There is no dispute that the court fee on the appeal is payable under Art.4 Schedule I of the Kerala Court Fees and Suit Valuation Act According to the appellant that would man that court fee need be paid only on one half of the valuation, viz, Rs. 2 lakhs in this case. The Registry raised the objection that one half of the court fee payable on Rs. 4 lakhs, the valuation shown in the Trial Court, was liable to be paid. It is this dispute that has to be resolved in this reference made to us.
(3.) What Art.4 of Schedule I of the Court Fees Act speaks of is an amount of one half of the scale of fee prescribed under Article I on the amount or value of the subject matter. The court fee is not payable on one half of the value of the subject matter shown in the proceeding before the Trial Court. The court fee payable is, one half of the amount of the scale of fee prescribed under Article I. That would mean that the court fee has to be calculated on the total valuation in terms of Article I but at half the rates at all stages. In effect it would be one half of the court fee paid in the court of first instance. Hence, the court fee that has to be paid by the appellant in the appeal would be one half of the court fee of Rs. 28,300/-, the fee due under Article I of Schedule I of the Court Fees Act Hence, the appellant has to pay the court fee of Rs. 14,150/- on the appeal and not Rs. 9,150 as shown by the appellant on the basis that he is bound to pay the court fee only on the sum of Rs. 2 lakhs, being one half of the valuation shown in the Trial Court.